Analysis of Whether State Government Can Levy Tax on Inter State Sale of Electricity

Analysis of Whether State Government Can Levy Tax on Inter State Sale of Electricity

Background In case of ONGC Tripura Power Co. Ltd. v. State of Tripura, the petitioner has challenged the vires of Section 4(4)(d) of the Tripura Electricity Duty Act, 2019 on the ground that the same seeks to levy duty on inter-State sale of electricity which is beyond the competence of the State legislature. Petitioner ONGC Tripura …

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